$10.$ Smith Corporation has provided the following information:

Cash sales totaled $$125,000.$

Credit sales totaled $$279,000.$

Cash collected from customers for services yet to be provided totaled $$38,000.$

$$11,000$ of dividend revenue

$$7,700$ of Interest income

$$5,000$ of dividends paid

$$50,000$ of SGA $($selling$,$ general administrative$)$ expenses

How much were Smith's operating income? $/$ What is net income before tax?